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Ronald Birch, who is single and age 28, earned a salary of $70,000 in 2012 as a plumber employed by Lupo Company. Birch was covered for the entire year 2012 under Lupo’s qualified pension plan for employees. In addition, Birch had a net income of $15,000 from self-employment in 2012. What is the maximum amount that Birch can deduct in 2012 for contributions to an individual retirement account (IRA)?